437 definitions found.
GS 010
Definition
51_(_head)
Other sections included in the auditor’s report …
GS 010
Definition
52_(_head)
Report on Other Legal and Regulatory Requirements …
ASA 540
Definition
12
For the purposes of this Auditing Standard, the following terms have the meanings attributed below: …
ASA 540
Definition
12(a)
Accounting estimate – A monetary amount for which the measurement, in accordance with the requirements of the applicable financial reporting framework, is subject to estimation uncertainty. (Ref: Para. A14 …
ASA 540
Definition
12(b)
Auditor’s point estimate or auditor’s range – An amount, or range of amounts, respectively, developed by the auditor in evaluating management’s point estimate. (Ref: Para. A15 …
ASA 540
Definition
12(c)
Estimation uncertainty – Susceptibility to an inherent lack of precision in measurement. (Ref: Para. A16 , Appendix 1 ) …
ASA 540
Definition
12(d)
Management bias – A lack of neutrality by management in the preparation of information. (Ref: Para. A17 ) …